Enrichment : Journal of Management
The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers to share mutual understandings across the full range of businesses and skills in which management and science is used; covers all areas of management science from systems to practical facets; links concept with training by publishing case studies and covering the latest important issues.
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<![CDATA[Analysis of preparation of financial statements based on Sak Etap ]]>
<![CDATA[Selvi Aristantya]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1115
<![CDATA[This study aims to analyze the arrangement of financial statements which were applied by the Maju Bersama Cooperative as the entity engaged in savings and loans. The discussion was done by comparing between a theory proposed by IAI about Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and the implementation in Maju Bersama Cooperatives, also recommending some improvements toward the arrangement of financial statements in Maju Bersama Cooperatives based on SAK ETAP. This study used descriptive qualitative method with a case study approach. The purpose is to describe systematically about the focus of the study. The result of the study shows that in the process of implementing the existing accounting cycle, the Maju Bersama Cooperative did not record transactions in the journal entry, and journal entries to the posting ledger based on SAK ETAP and the accounting cycle in general. Cooperation only came on the recapitalization stage which is a trial balance and financial statement. In the implementation of arranging the financial statement done by the Maju Bersama Cooperative in 2018 it was not suitable with SAK ETAP because the financial statement was only in the form of a balance, and a gain-loss report.]]>
<![CDATA[The impact of good corporate governance on corporate sustainability on LPD in Bali on risk management as mediation ]]>
<![CDATA[Ida I Dewa Ayu Yayati Wilyadewi]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.929
<![CDATA[Based on local knowledge, village credit institutions (LPD) are an essential part of making the village economy work and getting it moving. LPD management and low-risk mitigation have deteriorated LPD health. This study aims to identify good corporate governance for corporate sustainability in LPD in Bali with risk management as a mediation plan. Explanatory research with a quantitative approach is used. There are 100 LPDs included that are determined using proportional random sampling. The distribution of questionnaires and interviews was conducted with LPD leaders randomly. Data analysis was performed using SmartPLS 3.0. Ultimately, for corporate sustainability to be possible, the LPD component must improve good corporate governance by achieving positive and significant influence. Furthermore, risk management is directly influenced by good corporate governance, with significant positive results. Legalizing Pararem (local village rules) improves LPD risk management in Bali. The third result was a significant favorable influence between risk management and corporate sustainability. Indicators in risk management indirectly provide risk mitigation to improve LPD corporate sustainability. The impact of sound corporate governance on a company's capacity to maintain itself can be moderated by management. The impact of excellent corporate governance on LPD's corporate sustainability in Bali may be increased by implementing risk management, which comprises liquidity risk, credit risk, and operational risk management.]]>
<![CDATA[The effect of user experience on customer loyalty mediated by customer satisfaction ]]>
<![CDATA[Kartika Imasari Tjiptodjojo]]>;
<![CDATA[Kezia Kurniawati]]>;
<![CDATA[Surya Setyawan]]>;
<![CDATA[Allen Nur Saputri]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1043
<![CDATA[The success of implementing digital marketing cannot be separated from how marketers can create and design products and services that are able to deliver quality experiences. The experience felt when interacting with digital products or services will encourage users to give positive or negative responses. The response that is formed will encourage satisfaction, which will establish and maintain a sustainable relationship, so that in the end it will encourage the creation of customer loyalty. This study found that user experience affects customer satisfaction, user experience affects customer loyalty, customer satisfaction affects customer loyalty, and user experience does not affect customer loyalty mediated by customer satisfaction.]]>
<![CDATA[Analysis of raw material planning in company using the material requirement planning ]]>
<![CDATA[peter setiawan]]>;
<![CDATA[Indrianawati Usman]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1123
<![CDATA[One of the problems that often occur in industrial companies is related to the inventory of raw materials. It is closely related to the production process, which can speed up or slow down. The researchers analyzed the existing business process model and Material Requirement Planning (MRP) model and the transformation of the two business process models. The processing of primary and secondary data was carried out with the MRP model approach and showed that the Lot for Lot method provides savings in ordering and purchasing raw materials. Besides, it provides savings in raw material inventory costs from January 2020-December 2021. The need for a Bill of Materials is also more controlled using the MRP system model.]]>
<![CDATA[The importance of work spirituality and the role of Lmx on performance ]]>
<![CDATA[Nidya Banuari]]>;
<![CDATA[Manda Dwipayani Bhastary]]>;
<![CDATA[Emma Novirsari]]>;
<![CDATA[Dewi Rafiah Pakpahan]]>;
<![CDATA[Stevan Rejekiman Gea]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1148
<![CDATA[Aceh Regional Secretariat is one of the Aceh Apparatus Work Units playing a role in supporting the improvement of Mandated Governance (Performance Report of Aceh Regional Secretariat, 2020). This achievement is carried out through the implementation of various programs and activities according to the Strategic Plan of Aceh Regional Secretariat and Rencana Pembangunan Jangka Menengah Aceh (RPJMA). However, in the implementation of its current activities, it is inseparable from various obstacles in improving its performance. Based on the description of previous research and because there are still differences in research results in the literature about the influence of LMX on performance, it is necessary to produce a new study to produce a clearer understanding for literature enrichment and also fill in the gaps that have occurred so far. This study wants to see the overall influence of LMX variables and work spirituality on the performance of employees of the Aceh Regional Secretariat. In this study, researchers used a descriptive method. Leader-member exchange and work spirituality has a positive and significant effect on the performance of employees of the Regional Secretariat of Aceh Province.]]>
<![CDATA[Audit performance alignment analysis of the supreme audit institution of Indonesia (BPK) with the new public management (NPM) concept ]]>
<![CDATA[Welliya Elfajri]]>;
<![CDATA[Harif Amali Rivai]]>;
<![CDATA[Fajri Adrianto]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1172
<![CDATA[This research is aimed at assessing how the Supreme Audit Institution of Indonesia (BPK) places emphasis on the direction of the audit to be carried out. This study uses a descriptive qualitative method by conducting a performance comparison analysis on audit performance conducted by the BPK in 2020-2021. The research data is secondary data in the form of BPK Audit Results Summary (IHPS) data. The results of this study indicate that there is no visible consistency in increasing performance audits from 2020-2021, decreasing in 2020, then increasing in 2021. However, the increase in performance audits that occurred in 2021 shows that when conditions are getting better, BPK is increasingly focused on developing performance audits, which can be interpreted as making more efforts to align the direction of audit performance with the New Public Management (NPM) concept.]]>
<![CDATA[The influence of entrepreneurship education and training inbuilding youth entrepreneurial spirit in gorontalo province: - ]]>
<![CDATA[Andi Mardiana]]>;
<![CDATA[Eka Zahra Solikahan]]>;
<![CDATA[Muhammad Ardi]]>;
<![CDATA[Ansar Sahabi]]>;
<![CDATA[Abdul Latif]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1193
<![CDATA[This study aims to determine the effect of the level of education and training in building the entrepreneurial spirit of youth in Gorontalo Province. The research method uses quantitative methods through multiple linear regression analysis, with 350 samples of MSME in Gorontalo Province from 7 fields. The results showed that the R square was 0.315 or 31.5%.From these results, it can be concluded that the level of education and entrepreneurship training that has been taken by young people has a linear correlation with the entrepreneurial spirit they have.This shows that there is a weak relationship between education and training in fostering the entrepreneurial spirit of youth in Gorontalo Province. This is because there are several factors outside the variables studied that can further foster an entrepreneurial spirit. for example environment and e-commerce.]]>
<![CDATA[Consistency, accountability, and transparency in mosque financial management based on psak no. 109 (case study of the mosque in bandar khalipah village) ]]>
<![CDATA[Muhammad Irvan Fauzi]]>;
<![CDATA[Hendra Harmain]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1198
<![CDATA[This study aims to determine consistency, accountability, and transparency in the financial management of mosques in Bandar Khalipah Village as reviewed based on PSAK 109. The objects of this research are 3 mosques located in Bandar Khalipah Village namely Al-Ishlah Mosque, Babussalam Mosque, and Miftahul Iman Mosque. The type of research used in this research is descriptive qualitative research. Data sourced from primary data and secondary data with data collection techniques used in this study are documentation, field observations, and interviews. Based on the results of this study it can be concluded that the financial reports at Al-Ishlah Mosque, Babussalam mosque, and Miftahul Iman mosque as a whole are not in accordance with PSAK 109 because of several problems or obstacles found, namely the lack of information about PSAK 109 and the lack of ability of managers to make reports financial statements in accordance with PSAK 109.]]>
<![CDATA[The influence of motivation, competence and discipline on employee performance ]]>
<![CDATA[Tengku Ine Hendriana]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1202
<![CDATA[Preliminary study results obtained findings that employee performance has not been optimal. Many factors encountered, allegedly the most dominant influence in terms of motivation, competence and discipline are still low. Therefore the problems formulated include: How motivation, competence and discipline. How much influence direct and indirect motivation, competence, and discipline on the performance of employees at the Department of HRD at PT.SanSan Saudaratex Jaya. The research method used is descriptive method of analysis and operation of the calculation using SPSS 22, done to the amount of 39 people made as respondents (survey). Data analysis techniques used are correlation analysis techniques that is to determine the degree of closeness relationship between research variables and Path Analysis Techniques (Path Analyst). The results as follows: 1). Motivation picture that is reaching average score 3,49 including good category; 2). The description of competence is reaching average score 3,64 including good category; 3). The description of the discipline of achieving an average score of 3.57 is in either category; 4). Performance description of employees that reached an average score of 3.61 is in either category; 5). The total effect of motivation on employee performance is 15.50%; 6). The influence of total competence on employee performance is 26.30%; 7). The total effect of discipline on employee performance is 42.50%; 8). The total influence of the three variables is 84.30%. The conclusion of this research is proved to have a significant influence motivation, competence and discipline on the performance of employees.]]>
<![CDATA[Factors Affecting the Performance of Sederhana Restaurant Employees in Bekasi ]]>
<![CDATA[Yohanes Ferry Cahaya]]>;
<![CDATA[Nadya Fitrimady]]>;
<![CDATA[Ch. Endah Winarti]]>;
<![CDATA[Annathasia Puji Erasashanti]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i6.1205
<![CDATA[With this intense competition in the culinary industry which forces various culinary companies to continue to improve the performance of their employees, including PT. Sederhana Abadanmitra. This study has purpose to identify and investigate further towards the factors which affecting the performance of Sederhana Restaurant employees that located in Bekasi area. These research objects were 3 restaurants of Sederhana which located in Bekasi such as Sederhana restaurant at Bekasi town Square, Sederhana Restaurant at Harapan Indah and Sederhana Restaurant at Caman with total respondents of 96 people who were employees of these three restaurants. SEM-PLS used as a tool in analyzed the data which capable to evaluated the outer and inner models. The results from this research shows 1) leadership style has insignificantly positive effect on employee performance 2) work environment has significantly positive effect on employee performance and 3) work motivation has significantly positive effect on employee performance.]]>
